A domain model in SAVILE represents the steps involved in producing and processing financial data in a company, using an ontology appropriate for several reasoning tasks in accounting and auditing. SAVILE is an implemented program that demonstrates the adequacy and appropriateness of this ontology of financial data processing for evaluating internal controls, designing tests, and other audit planning related tasks. This paper discusses the rationale, syntax, semantics, and implementation of the ontology as it stands today.

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